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Diponegoro Journal of Accounting
Published by Universitas Diponegoro
ISSN : 23373806     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang akuntansi.
Arjuna Subject : -
Articles 2,175 Documents
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PENGARUH KEY AUDIT MATTERS DISCLOSURE TERHADAP STOCK MISPRICING (Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Achmad Viki Rainoris; R. R. Sri Handayani
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of Key Audit Matters (KAM) disclosure on stock mispricing. KAM disclosure is proxied by three dimensions: KAM Word, KAM Number, and KAM Readability. This study is grounded in the implementation of ISA 701 audit standards, which are expected to reduce information asymmetry and enhance the communicative value of auditor reports in the capital market. The population comprises consumer cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. Using purposive sampling, a total of 249 panel data observations were obtained. The results indicate that KAM disclosure, in terms of narrative (Word), quantity (Number), and readability (Readability), has no significant effect on stock mispricing. These findings suggest that investors have not utilized KAM information as a basis for investment decisions affecting stock valuation, presumably because investors focus more on quantitative financial performance indicators than audit risk narratives
KEBIJAKAN PENGUNGKAPAN, TRANSPARANSI INFORMASI DAN KUALITAS LAPORAN KEBERLANJUTAN: INDEPENDENSI KOMITE AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2022-2024) Evangelista Ivena Putri; Anis Chariri
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research is to examine the influence of disclosure policy and information transparency on the quality of sustainability reports, as well as to analyze the role of audit committee independence as a factor moderating this relationship.The population used in this research are all banking companies listed on the Indonesia Stock Exchange (IDX), totaling approximately 48 companies as of 2024. The data collection method employed was purposive sampling, carried out based on specific criteria, namely banking companies consistently publishing sustainability reports. The research method utilized is multiple regression analysis and Moderated Regression Analysis (MRA) with secondary data obtained from the annual reports and sustainability reports of banking companies listed on the Indonesia Stock Exchange (IDX) and supporting data from Bloomberg, covering the period of 2022–2024.The results of the analysis indicate that both disclosure policy and information transparency have a significant positive effect on the quality of sustainability reports. Furthermore, the audit committee independence is proven to strengthen the relationship, between disclosure policy and sustainability report quality, whereas it weakens the relationship between information transparency and sustainability report quality.
PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP PENGGUNGKAPAN SUSTAINABLE DEVELOPMENT GOALS (SDGs) : SEKTOR BARANG KONSUMEN PRIMER Achmad Rifa’i; Sri Handayani
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the impact of board characteristics on the disclosure of Sustainable Development Goals (SDGs) in primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The analysis focuses on female board composition, board size, board independence, board meeting frequency, and expertise diversity, grounded in the Upper Echelons Theory, which posits that top management characteristics influence corporate strategic decisions, including sustainability disclosures.The research employs multiple linear regression analysis to assess the relationship between these board characteristics and SDGs disclosure. The results indicate that female board composition, board size, board independence, and board expertise diversity significantly affect SDGs disclosure, while board meeting frequency does not demonstrate a meaningful impact.These findings underscore the importance of gender diversity, larger board sizes, independence, and expertise diversity within boards in enhancing corporate sustainability transparency. This suggests that diverse and independent boards are more inclined to support comprehensive sustainability reporting, contributing to better corporate accountability.
ANALISIS FENOMENA UNDERPRICING IPO DENGAN BOARD SIZE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan yang Melakukan IPO di Bursa Efek Indonesia Tahun 2020 – 2024) Khoirun Nisa’; Agus Purwanto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and obtain empirical evidence on the effect of financial leverage, the use of IPO proceeds for investment, underwriter reputation, profitability, and firm size on the level of underpricing with board size as a moderating variable. The study focuses on companies that conducted an IPO on the Indonesia Stock Exchange (IDX) during the period 2020 and 2024.            This study employs secondary data obtained from IPO prospectuses listed on the Indonesia Stock Exchange. The total population consist of 288 companies that conducted an IPO during the 2020–2024 period. Sample selection was carried out using a purposive sampling method based on criteria established by the researcher, resulting in a final sample of 268 companies that experienced underpricing during their IPO.  The analytical method employed in this study is Moderated Regression Analysis (MRA).            The results of this study indicate that financial leverage, the use of IPO proceeds for investment, profitability, and firm size has a positive effect on underpricing, whereas underwriter reputation does not have a significant effect on underpricing. Furthermore, board size is proven moderate the relationship between financial leverage and underpricing. However, board size fails to moderate the relationships that the use of IPO proceeds for investment, profitability, and firm size with the level of underpricing.
PENGARUH KARAKTERISTIK AUDIT DAN UKURAN PERUSAHAAN TERHADAP EARNINGS MANAGEMENT: STUDI EMPIRIS PADA PERUSAHAAN INDEKS LQ45 PERIODE 2021-2024 Ananda Kurnia Mulyatno; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of audit characteristics and company size on earnings management. The independent variables in this study are audit characteristics, proxied by the size of the public accounting firm (KAP) and industry specialization, while company size is measured by the natural logarithm of total assets. Earnings management, which is the dependent variable, is measured by calculating discretionary accruals. The population in this study consists of companies with consistent LQ45 indexing from 2021 to 2024. Using purposive sampling, 96 samples were taken from LQ45 index companies that published annual financial reports on the IDX website. This study uses multiple linear regression analysis to test the effects of KAP size, industry specialization, and company size on earnings management. The results of this study indicate that industry specialization has a significant negative effect on earnings management, while KAP size and company size have no significant effect on earnings management.
SYSTEMATIC LITERATURE REVIEW : PENERAPAN ARTIFICIAL INTELLIGENCE DAN PEMANFAATAN PENGUNGKAPAN LAPORAN KEUANGAN DALAM MEMPREDIKSI HARGA SAHAM Andila Fani Diah Eka Wardani; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to identity the roles and patterns emerging g from previously published research that has had a significant impact on stock price prediction using artificial intelligence. The focus of this study is directed toward literature that examines the contribution of artificial intelligence to stock price forecasting, as well as mapping the extent to which artificial intelligence utilizes financial report disclosures as an information source in the prediction process. The Systematic Literature Review (SLR) method is employed to analyze various articles published in academic journals within the ScienceDirect database. The selected articles consist of publications from 2015 to 2025 that were filtered using specific keywords. This study reviews articles that apply artificial intelligence, machine learning, or deep learning in stock price prediction. In addition, ChatPDF and ChatGPT are used as supporting tools during the literature review process, and VOSviewer is utilized for bibliometric analysis. The results reveal a variety of roles and patterns in the use of artificial intelligence for stock price prediction based on different input approaches, including technical analysis, fundamental analysis, sentiment analysis, and other findings. The outcomes of this study are expected to provide meaningful benefits and significant contributions by enhancing knowledge and enriching the literature related to the application of artificial intelligence in stock market prediction.
PENERAPAN FRAUD PENTAGON THEORY DALAM MENDETEKSI POTENSI KECURANGAN LAPORAN KEUANGAN DENGAN KOMITE AUDIT SEBAGAI MODERASI Rifka Annur Lestari; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

Financial statement fraud is a crucial issue that can cause losses for stakeholders. This study aims to analyze the influence of the fraud pentagon theory on the likelihood of financial reporting fraud. The objects of this study are companies in the healthcare industry listed on the Indonesia Stock Exchange (IDX) during the period 2020-2024. Additionally, this study also examines the role of audit committee competence as a moderating variable. This study uses independent variables consisting of pressure, opportunity, rationalization, capability, and arrogance, with financial statement fraud as the dependent variable, and the audit committee as the moderating variable. A quantitative approach was applied in this study, with secondary data analyzed using logistic regression and Moderated Regression Analysis (MRA). The results of the study indicate that pressure and opportunity, which are part of the fraud pentagon theory, have a significant effect on the potential for financial statement fraud. Additionally, the existence of an audit committee with competence in accounting and finance has been proven to weaken pressure and opportunity.
PENGARUH ESG DISCLOSURE TERHADAP MARKET VALUE DAN ECONOMIC PROFIT PERUSAHAAN Yunita Yudiputri; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of ESG Disclosure on Market Value and Economic Profit. The independent variable in this study, ESG Disclosure, is measured using the ESG Disclosure Score published by Bloomberg Terminal. The dependent variables Market Value, is measured using Tobin’s Q ratio and Economic Value Added (EVA). The population in this study consists of companies listed on the LQ45 index consecutively from 2020 to 2024. Sampling was conducted using purposive sampling, which is sampling based on certain criteria that have been determined in advance. The total number of companies sampled was 100. The analysis method used in this study was panel data regression with random-effects and common-effects models. The results of the study show that ESG Disclosure does not affect Market Value and Economic Profit, and show that ESG Disclosure weakens Tobin’s Q and EVA.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN INTERNET FINANCIAL REPORTING PADA PERUSAHAAN MANUFAKTUR TAHUN 2022 MH. Yuve Putra Haryadi; Mutiara Tresna Parasetya
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of corporate governance on Internet Financial Reporting (IFR) in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Corporate governance is characterized by managerial ownership, institutional ownership, firm size, and audit committee.The population in this study are manufacturing companies included in the Indonesia Stock Exchange in 2022. The sampling method used in this research is purposive sampling. The total sample in this study was 86 research samples. The data obtained in this study were obtained from the Indonesia Stock Exchange and the company's website. Hypothesis testing in this study uses multiple linear regression analysis with the help of SPSS 26.0 software.The results of this study indicate that managerial ownership and audit committee have a positive effect on Internet Financial Reporting. On the other hand, institutional ownership and Company Size have a negative effect on Internet Financial Reporting.
ANALISIS PENGARUH MANAJEMEN LABA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclical yang Terdaftar di Bursa Efek Indonesia Periode 2022–2024) Amabel Shafa Rasendriya Wijanarko; Marsono Marsono
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the effect of earnings management on Corporate Social Responsibility (CSR) disclosure and investigates the moderating role of corporate governance in this relationship. The population consists of consumer non-cyclical companies listed on the Indonesia Stock Exchange during the period 2022–2024. Samples were selected using purposive sampling, resulting in 114 firm-year observations. CSR disclosure was measured using content analysis based on 117 disclosure items from the Global Reporting Initiative (GRI) Standards 2021. Earnings management was proxied by discretionary accruals calculated using the Modified Jones Model. Corporate governance was proxied by board of commissioners size, board meeting frequency, managerial ownership, institutional ownership, and audit committee size. Data were analyzed using Moderated Regression Analysis (MRA). The results indicate that earnings management has a positive and significant effect on CSR disclosure. Furthermore, board of commissioners size significantly weakens the relationship between earnings management and CSR disclosure. However, board meeting frequency, managerial ownership, institutional ownership, and audit committee size do not significantly moderate the relationship. These findings support agency theory, legitimacy theory, and stakeholder theory in explaining corporate disclosure behavior.

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